Is PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 still in force?

Yes — PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 is currently in force.

How many sections does PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 have?

PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 contains 4 sections.

Where can I read the official version of PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022?

The official text of PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 is published at lom.agc.gov.my.

/akn/my/act/pua/2022/259

PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022

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Type: P.U. (A)
Status: In force
Enacted: 2022
Sections: 4

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 259 2022, currently marked in force and first recorded in 2022.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 106 Akta Cukai Jualan 2018 [Akta 806], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan

Cukai Jualan (Pindaan) 2022.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 15 Ogos 2022.

Penggantian peraturan 10

Seksyen 2

Peraturan-Peraturan Cukai Jualan 2018 [P.U. (A) 203/2018], yang disebut

“Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dengan menggantikan peraturan 10 dengan peraturan yang berikut:

“Pengemukaan penyata 10.

(1)

Suatu penyata yang dibuat di bawah peraturan 9 hendaklah dikemukakan kepada Ketua Pengarah melalui perkhidmatan elektronik atau dalam apa-apa cara sebagaimana yang ditentukan oleh

Ketua Pengarah.

(2)

Suatu penyata hendaklah disifatkan telah dikemukakan apabila penyata itu telah diterima oleh Ketua Pengarah melalui perkhidmatan elektronik atau dalam apa-apa cara yang ditetapkan oleh

Ketua Pengarah.”.

Pindaan peraturan 12

Seksyen 3

Peraturan 12 Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan subperaturan (1) dengan subperaturan yang berikut:

P.U. (A) 259 3

“(1)

Pembayaran cukai jualan berkenaan dengan apa-apa penyata yang dibuat di bawah seksyen 26 Akta, surcaj, penalti, fi atau apa-apa wang lain yang kena dibayar di bawah Akta hendaklah dibuat melalui perbankan elektronik atau dalam apa-apa cara yang ditetapkan oleh Ketua Pengarah.”;

(b)

dengan memotong subperaturan (2) dan (3);

(c)

dalam subperaturan (4), dengan menggantikan perenggan (a) dan (b)

dengan perenggan yang berikut:

“(a)

jika pembayaran dibuat melalui perbankan elektronik, amaun itu hendaklah disifatkan tidak diterima sehingga amaun itu dimasukkan ke dalam kredit Ketua Pengarah; atau

(b)

jika pembayaran dibuat dalam apa-apa cara yang ditetapkan oleh Ketua Pengarah, amaun tersebut hendaklah disifatkan tidak diterima walau apa pun resit diberikan sehingga amaun itu telah dibayar sewajarnya kepada

Ketua Pengarah.”; dan

(d)

dalam subperaturan (5), dengan memotong perkataan “atau (2)”.

Pindaan peraturan 17

Seksyen 4

Peraturan 17 Peraturan-Peraturan ibu dipinda dalam subperaturan (1)—

(a)

dalam subperenggan (a)(ii), dengan memasukkan selepas perkataan

“barang bercukai itu” perkataan “daripada pengilang berdaftar”; dan

(b)

dalam perenggan

(g)

, dengan menggantikan perkataan

“selepas pembayaran cukai jualan” dengan perkataan “pembelian”.

P.U. (A) 259 4

Dibuat 12 Ogos 2022

[MOF.TAX(S)700-1/2/26 JLD.5; KE.HF(152)899/04 JLD 2(8); PN(PU2)751/JLD. 7]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 259 5

SALES TAX ACT 2018

SALES TAX (AMENDMENT) REGULATIONS 2022

Opening note

Preamble

IN exercise of the powers conferred by section 106 of the Sales Tax Act 2018 [Act 806], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Sales Tax (Amendment)

Regulations 2022.

(2)

These Regulations come into operation on 15 August 2022.

Substitution of regulation 10 2.

The Sales Tax Regulations 2018 [P.U. (A) 203/2018], which are referred to as the “principal Regulations” in these Regulations, are amended by substituting for regulation 10 the following regulation:

“Furnishing of returns 10.

(1)

A return made under regulation 9 shall be furnished to the Director General through electronic service or in any manner as the Director General may determine.

(2)

A return shall be deemed to be furnished when such return has been received by the Director General through the electronic service or in any manner as the Director General may determine.”.

Amendment of regulation 12 3.

Regulation 12 of the principal Regulations is amended—

(a)

by substituting for subregulation (1) the following subregulation:

“(1)

Payment of sales tax in respect of any return made under section 26 of the Act, surcharge, penalty, fee or any other money payable

P.U. (A) 259 6

under the Act shall be made by electronic banking or in any manner as the Director General may determine.”;

(b)

by deleting subregulations (2) and (3);

(c)

in subregulation (4), by substituting for paragraphs (a) and (b) the following paragraphs:

“(a)

where payment is made through electronic banking, the amount shall be deemed not to have been received until such amount is lodged to the credit of the Director General; or

(b)

where payment is made in any manner as the Director

General may determine, the amount shall be deemed not to have been received notwithstanding any receipt given until such amount is duly paid to the Director General.”; and

(d)

in subregulation (5), by deleting the words “or (2)”.

Amendment of regulation 17 4.

Regulation 17 of the principal Regulations is amended in subregulation (1)—

(a)

in subparagraph (a)(ii), by inserting after the words “the taxable goods”

the words “from registered manufacturer”; and

(b)

in paragraph (g), by substituting for the words “after payment of sales tax”

the word “purchase”.

Made 12 August 2022

[MOF.TAX(S)700-1/2/26 JLD.5; KE.HF(152)899/04 JLD 2(8); PN(PU2)751/JLD. 7]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022?: PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 259 2022, currently marked in force and first recorded in 2022.
Is PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 still in force?: Yes — PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 is currently in force.
When did PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 take effect?: PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 was first recorded in 2022.
How many sections does PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 have?: PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 contains 4 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022?: The official text of PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2022 is published at lom.agc.gov.my.